Transfer pricing as a method of legal regulation of business activities in the Russian Federation and the Republic of Kazakhstan. Private law and public law aspects
Monograph
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The book discusses the legal regulation of transfer pricing in the Russian Federation and the Republic of Kazakhstan in the context of the relationship between public and private interests. The article studies and reflects the discussions of scientists about the problematic issues of regulation of transfer pricing, division of the law into public and private, as well as about the theory of legal dualism. There was a lack of consensus and a lack of a systematic approach to legal convergence. The article provides a critical assessment of the prevalence of assessment categories in the legislation, limitation of rights of business entities, absence and uncertainty of individual rules on avoidance of facts of double taxation.
